https://www.taxtmi.com/caselaws?id=419236 Tariff restructuring from six digits to eight digits, including insertion of the item "other" in the relevant heading, did not by itself extinguish an existing exemption under Notification No. 67/95-CE. The amendment was treated as a change in nomenclature arising from tariff reclassification, not a substantive withdrawal of the exemption scheme. Because the benefit had already been enjoyed for years and there was no that the amendment was intended to take away accrued exemption rights, the assessee continued to qualify for the exemption and the Revenue's challenge failed. en-us Wed, 16 Feb 2022 00:00:00 +0530 Thu, 22 Jun 2023 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419236 Tariff restructuring from six digits to eight digits, including insertion of the item "other" in the relevant heading, did not by itself extinguish an existing exemption under Notification No. 67/95-CE. The amendment was treated as a change in nomenclature arising from tariff reclassification, not a substantive withdrawal of the exemption scheme. Because the benefit had already been enjoyed for years and there was no that the amendment was intended to take away accrued exemption rights, the assessee continued to qualify for the exemption and the Revenue's challenge failed. Case-Laws Central Excise Wed, 16 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419236